14. In its first year of operations, Bronfren Comoration produced 8,000 sets and sold 5,000sets of artificial tan lines. The net operating income reported under variable costing will be: A) higher or lower because no generalization can be made. B) equal to net operating income reported under absorption costing. C) less than net operating income reported under absorption costing. D) greater than nec operating income reported under absoption costing